高质量发展背景下某公立医院科室成本精细化核算实践与思考

Practice and reflection on refined cost accounting of departments in a public hospital in the context of high-quality development

健全公立医院管理体系,推动医院管理科学化、规范化、精细化发展是保证医疗事业健康发展的重中之重。在医院运营管理诸多活动中,科室成本精细化核算是医院成本核算体系的基础。本文依托医院成本核算的实际情况,总结现有成本核算的主要问题,对成本核算进行探索和思考,从夯实基础数据、优化管理流程、灵活设置分摊参数等多角度提出具体化建议,并对科室成本核算的未来发展进行思考,以提升医院精细化管理水平,为医院运营管理决策提供支持依据。

Public hospitals are the core foundation to ensure the healthy lives of people.They are also the key to medical reformation of China.Improving the management system and promoting the scientific,standardized,and refined development for hospital management are the top priorities to guarantee the development of China's medical undertakings.In many activities of hospital management,department cost refinement accounting is the basis of the hospital cost accounting system.Therefore,according to the actual situation of hospital cost accounting,this paper summarizes the main problems of existing hospital cost accounting and carries out deep exploration and thinking on cost accounting.Some concrete suggestions are also put forward in this paper,such as consolidating basic data,optimizing management processes and flexibly setting allocation parameters.In addition,the future development of department cost accounting is deeply considered,which aims to improve the level of hospital fine management and provide support basis for hospital operation management decisions.